Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actsin division 11.1, insert
157A Definitions—pt 11
In this part:
"GMT rebate"—see section 162A.
"small or medium club", for a financial year, means a licensee that is a club if the gross revenue for the year in relation to the operation of gaming machines under all authorisation certificates held by the licensee is less than $4 000 000.
"small or medium club group", for a financial year, means all the licensees within a club group if the gross revenue for the year in relation to the operation of gaming machines under all authorisation certificates held by all licensees of the group is less than $4 000 000.
"tax period" means—
(a) for a licensee that makes an election under section 161A—a quarter; or
(b) in any other case—a month.
157B Meaning of club group etc—pt 11
(1) In this part:
"club group"—
(a) means 2 or more licensees that are clubs related to each other because each licensee is related to at least 1 other licensee in the group; but
(b) does not include a licensee that the commission determines under section 157C is not part of a club group.
(2) For this section, a licensee is related to another licensee if 1 or more of the following apply:
(a) the licensees are related bodies corporate under the Corporations Act
, section 50;
(b) the licensees are associated entities under the Corporations Act
, section 50AAA;
(c) the same person is an influential person for each licensee;
(d) the licensees have the same registered office;
(e) the licensees have an arrangement or agreement with each other to share employees, resources, facilities or services;
(f) there is a financial interdependency between the licensees;
(g) the licensees have an arrangement or agreement with each other that gives members of each licensee access to reciprocal benefits from the other licensee;
(h) the licensees use common branding or advertise publicly as related clubs;
(i) any other circumstance prescribed by regulation.
157C Determination that licensee not part of club group
(1) This section applies if a licensee is related to another licensee under section 157B (2), other than because the licensees are related bodies corporate under the Corporations Act
, section 50 or associated entities under that Act
, section 50AAA.
(2) The commission may, on the written request of the licensee, determine that the licensee is not part of a club group.
(3) However, the commission must not make a determination unless satisfied that the relationship between the licensee and the other licensee is casual, coincidental or otherwise insignificant.
Examples—casual, coincidental or otherwise insignificant
1 The licensees each sponsor a community event for which the promotional material includes co-branding of the licensees.
2 The registered office of 2 licensees is the same, however the office is that of an ASIC registered agent.
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act
, s 126 and s 132).
(4) The commission may revoke a determination that applies to a licensee if satisfied that the circumstances in which the determination was made do not apply to the licensee.
(5) A determination may provide for its commencement on or before the determination's notification day.
Note This subsection provides express authority for a determination to commence on or before its notification day (see Legislation Act
, s 73 (2) (d)).
(6) A determination is a notifiable instrument.
Note 1 A notifiable instrument must be notified under the Legislation Act
.
Note 2 Power to make a statutory instrument includes power to amend or repeal the instrument (see Legislation Act
, s 46).
157D Notice of change to club group status
(1) This section applies if, during a financial year, a licensee's relationship to another club changes so that the licensee—
(a) becomes part of a club group; or
(b) ceases to be part of a club group.
(2) The licensee must give the commission written notice of the change within 7 days after the day the change occurs.